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A query was raised regarding whether a merger operation can apply the special tax regime and what its treatment would be. The DGT indicates that if the operation complies with the requirements of the TRLIS and the Law on Structural Modifications, and is supported by valid economic reasons, it may qualify for said regime.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial del capítulo VIII del Título VII del Texto Refundido de la Ley del Impuesto sobre Sociedades, aprobado por Real Decreto Legislativo 4/2004, de 5 de Marzo, y cuál sería el tratamiento contable de las operaciones proyectadas.
La operación puede acogerse al régimen especial si se realiza al amparo de la Ley 3/2009 y cumple el artículo 83.1 del TRLIS. Los motivos alegados para la fusión pueden considerarse económicamente válidos según el artículo 96.2 del TRLIS. No obstante, la entidad absorbente no podrá compensar las bases imponibles negativas de la absorbida por aplicarse los límites del artículo 90 del TRLIS. El fondo de comercio contable no tendrá incidencia fiscal al no cumplirse el artículo 89.3 del TRLIS.
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